On the premise that the business is true and conforms to the relevant policies and regulations, enterprises need to provide relevant payment proof materials, especially for a single large transfer of more than 50,000 yuan. According to the different business contents of the transfer, the payment proof materials provided and prepared by enterprises are also different. 1. When an enterprise pays employees' wages, it needs to provide relevant information such as the labor contract signed with employees, the personal salary payment form of employees, and the personal income tax withheld and remitted by the enterprise. 2. When an enterprise pays personal consulting fees, lecture fees or lawyer fees, it needs to provide consulting service contracts or agreements signed by individuals who pay labor remuneration, and also needs to obtain invoices from the payee (the single amount is above 500 yuan); And withholding personal income tax and other related information. 3. When an enterprise repays a personal loan, it needs to provide a loan agreement signed between the enterprise and the individual. If interest payment is involved, it is also necessary to provide the invoice issued by the party receiving interest, withholding personal income tax and other relevant information. 4. When an enterprise pays for the purchase of agricultural products from farmers and other individuals, it shall provide the purchase contract, receipt of internal materials, purchase certificate of agricultural products or purchase invoice (the single purchase amount is above 500 yuan) and other relevant materials signed by the buyer and the seller. 5. When an enterprise or company pays dividends or bonuses to shareholders, the enterprise needs to provide the dividend resolution of the shareholders' meeting or the shareholders' meeting, and fulfill the obligation of withholding and remitting individual income tax by shareholders.
What needs to be emphasized is that if the shareholder fails to repay the loan from the enterprise within the agreed time or at the end of the year, it will be regarded as a dividend by the tax authorities, and personal income tax will be paid according to the dividend, interest and dividend income; At the same time, there is also registered capital that is regarded as escaping, which will not only affect the production and operation of enterprises, but also bear relevant responsibilities, especially if the registered capital of shareholders is not paid in full.